Family taxation - pros and cons

Implementing the family income taxation brings back the role of home economy in the civil society, gives new meaning of the marrage and household, helps abolition of some governnent sponsored social engineering. This article deals with some major moments in the prerequisites, place and role of the family income taxation. On the basis of comparative analysis the experience of some EU countries and USA in taxing the family are shown.

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Year of publication:	2003
Authors:	Smatrakalev, George
Published in:	Economic Thought journal. - Economic Research Institute, ISSN 0013-2993. - 2003, 2, p. 109-117
Publisher:	Economic Research Institute

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Type of publication:	Article
Classification:	H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H26 - Tax Evasion ; H31 - Household
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10004994550